Legal Opinion
Allen v. Morsman
Court of Appeals for the Eighth Circuit
Decided February 17, 1931No. 8938PublishedCited by 6 opinions
1Opinion of the Court
KENYON, Circuit Judge.
This action was brought by appellee against the collector of internal revenue at Omaha, Neb., to recover $6.65, with interest, claimed to have been illegally collected by appellant as a part of an income tax for the taxable year 1928. Appellee was trustee of funds and property under the terms of a certain instrument of July 9,1926, the income of which was to accumulate for a period of five years, and thereafter during the existence of the trust the income was to be distributed to certain beneficiaries. The trust instrument is not before us.
The petition charged that…
2Cases cited8 opinions
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
- Edward's Lessee v. DarbySupreme Court of the United States · 1827
- United States v. Cerecedo Hermanos Y CompañiaSupreme Court of the United States · 1908
- United States v. HillSupreme Court of the United States · 1887
- Red Wing Malting Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1926
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3Cited by6 opinions
- Mogis v. Lyman-Richey Sand & Gravel Corp.Court of Appeals for the Eighth Circuit · 1951
- Levin v. MedeCity of New York Municipal Court · 1947
- Louis Ilfeld Co. v. Southern Pac. Co.Court of Appeals for the Tenth Circuit · 1931
- Mogis v. Lyman-Richey Sand & Gravel Corp.Court of Appeals for the Eighth Circuit · 1951
- State v. ReederNebraska Supreme Court · 1972
1 more not listed; retrieve them via the Exa API.